Kulutusverotus

Kulutusverotus is a category of taxes that target spending on goods and services. It encompasses broad-based taxes such as value-added tax (VAT) and specific excise taxes on selected products. The purpose of kulutusverotus is to raise revenue while influencing price signals and consumption patterns.

Value-added tax is the central element in many economies. It is a consumption tax collected on the value added at each stage of production and distribution, ultimately borne by the end consumer. Businesses collect VAT on sales and deduct input VAT on purchases, creating a chain that ends with price changes for consumers. VAT typically operates with a standard rate and one or more reduced rates for certain goods and services, along with exemptions for some items. The system aims for neutrality across most transactions, though exemptions and rate differences can alter effective pricing.

Excise taxes are targeted levies on specific goods, such as alcohol, tobacco, fuel, and energy. These taxes are often motivated by public health, environmental, or externality considerations and are usually applied per unit or by energy content, rather than as a percentage of price.

In Finland, as in many countries, kulutusverotus is a major source of revenue. The Finnish system relies on VAT and assesses excises on selected products. Administration is handled by the tax authority, with enforcement affecting domestic consumption, imports, and cross-border trade.

Critics note that consumption taxes can be regressive, since lower-income households devote a larger share of spending to taxed goods. Policy responses may include targeted exemptions, rebates, or balancing with income-based taxes. See also taxation, value-added tax, and excise duty.